Any person having any estate, right, title, or interest in, or lien upon, any parcel of land embraced in such list as published, within 20 days after the last publication of the notice, may file with the court administrator of the district court an answer setting forth a defense or objection to the tax or penalty against such parcel of land. The answer need not be in any particular form, but shall clearly refer to the parcel of land intended, and set forth in concise language the facts constituting the defense or objection to such tax or penalty; and, if the list shall embrace the taxes for two or more years, the defense or objection may be to the taxes or penalty for one or more of such years. The answer may embrace the defense or objection to any number of parcels of land in or upon which the person has any estate, right, title, interest, or lien.
Notes of Decisions
Cited in
10
cases (
1 in the last 5 years), 1945–2025 · leading case:
State v. Elam, 84 N.W.2d 227 (Minn. 1957).
State v. Elam, 84 N.W.2d 227 (Minn. 1957).
· cites it 11× “Elam filed an answer under § 279.15 in which she set forth her defenses and objections to the payment of the tax.”
In Re Collection of Delinquent Real Prop. Taxes, 530 N.W.2d 200 (Minn. 1995).
· cites it 2× “Page used the AFC as a device to recharacterize his non-church salary and personal service income from taxable to nontaxable, and thus we do not attach tax exempt status to the property at issue. Next we turn to AFC's argument that the tax court improperly dismissed its…”
Cnty. of St. Louis v. Fed. Land Bank of St. Paul, 338 N.W.2d 741 (Minn. 1983).
· cites it 2× “Louis County 1 and filed answers in the district court under Minn.Stat. § 279.15 (1982). The proceedings were transferred to the tax court under Minn.”
Comm'r of Taxation v. Crow Wing Cnty., 144 N.W.2d 717 (Minn. 1966).
“This argument has been made before in connection with what appears to be a continuous effort to discover a practical and satisfactory means of reviewing changes in assessments.”
State v. Am. Fundamentalist Church, 530 N.W.2d 200 (Minn. 1995).
· cites it 2× “Page used the AFC as a device to recharacterize his non-church salary and personal service income from taxable to nontaxable, and thus we do not attach tax exempt status to the property at issue. Next we turn to AFC’s argument that the tax court improperly dismissed its…”
Delinquent Taxes of Carney v. Murray Cnty. Bd. of Commissioners, 384 N.W.2d 920 (Minn. Ct. App. 1986).
· cites it 2× “See Minn.Stat. §§ 279.15, .17 (1984). On July 13, 1983, the county agricultural inspector and the township board members toured Leon Carney’s property and discovered large acres of Canadian and musk thistle infestation.”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.